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Taiwanese Bankruptcy Prediction Data Set
Download: Data Folder, Data Set Description

Abstract: The data were collected from the Taiwan Economic Journal for the years 1999 to 2009. Company bankruptcy was defined based on the business regulations of the Taiwan Stock Exchange.

Data Set Characteristics:  

Multivariate

Number of Instances:

6819

Area:

Business

Attribute Characteristics:

Integer

Number of Attributes:

96

Date Donated

2020-06-28

Associated Tasks:

Classification

Missing Values?

N/A

Number of Web Hits:

1408


Source:

Deron Liang and Chih-Fong Tsai, deronliang '@' gmail.com; cftsai '@' mgt.ncu.edu.tw, National Central University, Taiwan


Data Set Information:

Provide all relevant information about your data set.


Attribute Information:

The first attribute is the class lable.
X1 Cost of Interest-bearing Debt
X2 Cash Reinvestment Ratio
X3 Current Ratio
X4 Acid Test
X5 Interest Expenses/Total Revenue
X6 Total Liability/Equity Ratio
X7 Liability/Total Assets
X8 Interest-bearing Debt/Equity
X9 Contingent Liability/Equity
X10 Operating Income/Capital
X11 Pretax Income/Capital
X12 Working Capital to Total Assets
X13 Quick Assets/Total assets
X14 Current Assets/Total Assets
X15 Cash/Total Assets
X16 Quick Assets/Current Liability
X17 Cash/Current Liability
X18 Current Liability to Assets
X19 Operating Funds to Liability
X20 Inventory/Working Capital
X21 Inventory/Current Liability
X22 Current Liabilities/Liability
X23 Working Capital/Equity
X24 Current Liabilities/Equity
X25 Long-term Liability to Current Assets
X26 Current Liability to Current Assets
X27 One if Total Liability exceeds Total Assets;
X28 Equity to Liability
X29 Equity/Total Assets
X30 (Long-term Liability+Equity)/Fixed Assets
X31 Fixed Assets to Assets
X32 Current Liability to Liability
X33 Current Liability to Equity
X34 Equity to Long-term Liability
X35 Liability to Equity
X36 Degree of Financial Leverage
X37 Interest Coverage Ratio
X38 Operating Expenses/Net Sales
X39 (Research and Development Expenses)/Net Sales
X40 Effective Tax Rate
X41 Book Value Per Share(B)
X42 Book Value Per Share(A)
X43 Book Value Per Share(C)
X44 Cash Flow Per Share
X45 Sales Per Share
X46 Operating Income Per Share
X47 Sales Per Employee
X48 Operation Income Per Employee
X49 Fixed Assets Per Employee
X50 total assets to GNP price
X51 Return On Total Assets(C)
X52 Return On Total Assets(A)
X53 Return On Total Assets(B)
X54 Gross Profit /Net Sales
X55 Realized Gross Profit/Net Sales
X56 Operating Income /Net Sales
X57 Pre-Tax Income/Net Sales
X58 Net Income/Net Sales
X59 Net Non-operating Income Ratio
X60 Net Income-Exclude Disposal Gain or Loss/Net Sales
X61 EPS-Net Income
X62 Pretax Income Per Share
X63 Retained Earnings to Total Assets
X64 Total Income to Total Expenses
X65 Total Expenses to Assets
X66 Net Income to Total Assets
X67 Gross Profit to Sales
X68 Net Income to Stockholder's Equity
X69 One if Net Income is Negative for the Last Two Years; Zero Otherwise
X70 (Inventory +Accounts Receivables) /Equity
X71 Total Asset Turnover
X72 Accounts Receivable Turnover
X73 Days Receivable Outstanding
X74 Inventory Turnover
X75 Fixed Asset Turnover
X76 Equity Turnover
X77 Current Assets to Sales
X78 Quick Assets to Sales
X79 Working Capital to Sales
X80 Cash to Sales
X81 Cash Flow to Sales
X82 No-credit Interval
X83 Cash Flow from Operating/Current Liabilities
X84 Cash Flow to Total Assets
X85 Cash Flow to Liability
X86 CFO to Assets
X87 Cash Flow to Equity
X88 Realized Gross Profit Growth Rate
X89 Operating Income Growth
X90 Net Income Growth
X91 Continuing Operating Income after Tax Growth
X92 Net Income-Excluding Disposal Gain or Loss Growth
X93 Total Asset Growth
X94 Total Equity Growth
X95 Return on Total Asset Growth


Relevant Papers:

Liang, D., Lu, C.-C., Tsai, C.-F., and Shih, G.-A. (2016) Financial Ratios and Corporate Governance Indicators in Bankruptcy Prediction: A Comprehensive Study. European Journal of Operational Research, vol. 252, no. 2, pp. 561-572.



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